‘Dry cleaning’ includes dry cleaning of apparels, garments or other textile, fur or leather articles [section 65(37)]
Case Law/Board Circulars
· Dry cleaning includes tagging and inspection, pre-treatment, dry cleaning and post sorting. No tax is payable on wet cleaning, i.e. cleaning with water and water soluble detergents. Service tax is also not payable on job of dyeing, darning etc. - CBE&C circular No. B.11/1/2002-TRU dated 1-8-2002.
Exemptions · See para 12.3 for general exemptions
Dry cleaning Statutory coverage
‘Dry cleaning’ includes dry cleaning of apparels, garments or other textile, fur or leather articles [section 65(37)]
Case Law/Board Circulars
· Dry cleaning includes tagging and inspection, pre-treatment, dry cleaning and post sorting. No tax is payable on wet cleaning, i.e. cleaning with water and water soluble detergents. Service tax is also not payable on job of dyeing, darning etc. - CBE&C circular No. B.11/1/2002-TRU dated 1-8-2002.
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